The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership

Iranian Journal of Accounting, Auditing and Finance

مقاله 1، دوره 6، شماره 1 - شماره پیاپی 18، فروردین 2022، صفحه 1-13   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.41490

نویسندگان

Maryam Ghadakforoushan^{* 1}؛ Jamal Barzegari Khanaghah¹؛ Mohammad Khayat Sarkar²

¹Faculty of Economics, Management and Accounting, Yazd University, Yazd, Iran

²Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran

چکیده

The purpose of this research is to examine the impact of strategic corporate social responsibility on work meaningfulness and tax avoidance through ethical leadership. Standard questionnaires based on Turker (2009) Dehugh and Danhartug (2008), and Arnux et al. (2017) with 84 items were used to measure the variables. Content validity of the questionnaires was confirmed by a team of experts and the reliability of the four questionnaires was supported by Cronbach's alpha, which was equal to 0/902. The statistical population consisted of 90 finance directors at the headquarters of firms accepted in the Tehran Stock Exchange in 2021. Totally, 73 completed questionnaires were returned and data analyses were done using structural equations modeling. The results showed that CSR had a significant effect on tax avoidance. In addition, the meaningfulness of work had a significant effect on the inverse relationship of social responsibility and tax avoidance. Moreover, ethical leadership improved this relationship. According to the results of the previous studies and the applied study results, the researcher would like to submit a proposal to the directors and heads of the boards of directors of the Tehran Stock Exchange companies under study. This study adds to the CSR literature and integrates it with tax avoidance by signifying the role of job meaningfulness and ethical leadership in the CSR process. By presenting a refined analysis of CSR in a developing country, this research expands the understanding of the expression of CSR and the effects that on Iranian companies.

کلیدواژه‌ها

Strategic Corporate Social Responsibility؛ Ethical Leadership؛ Meaningful Work؛ Tax Avoidance